 No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock or securities in such corporation and immediately after the exchange such person or persons are in control (as defined...  Reports of the Tax Court of the United States - Page 648by United States. Tax Court - 1959Full view - About this book
 | New Jersey - Law - 1977
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 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 928 pages
...non-recognition of gain or loss under section 112 (b) (5) of the Revenue Act of 1928. This section provides : No gain or loss shall be recognized if property is transferred...exchange for stock or securities in such corporation, * * * [Emphasis supplied.] In order for plaintiffs to come within this section they must show that... | |
 | United States. Court of Claims - Law reports, digests, etc - 1932 - 800 pages
...upon the constitutionality of section 204 (a) (8) of the revenue act of 1924, which provides that no gain or loss shall be recognized, if property is transferred to a corporation, in exchange for stock or securities in «uch corporation, and immediately after the exchange the transferor... | |
 | Taxation - 1967 - 1630 pages
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